Employer payroll taxes in Oregon for 2026
On top of each paycheck, a Oregon employer pays these taxes. None of them come out of the employee's pay. On a $60,000 salary they add $5,992.80 a year, so the employee costs $65,992.80.
| Employer tax | Rate | Wages taxed |
|---|---|---|
| Social Security | 6.2% | First $184,500 |
| Medicare | 1.45% | No limit |
| Federal unemployment (FUTA) | 0.6% | First $7,000 |
| Oregon unemployment (SUTA) | 2.4% for new employers | First $56,700 |
| Paid Leave Oregon | 0.4% | First $184,500 |
Oregon unemployment tax (SUTA)
Oregon employers pay state unemployment tax on the first $56,700 of each employee's wages in 2026. A new employer starts at 2.4%, and experienced employers pay from 0.9% to 5.4% depending on their layoff history.
New employers in every industry pay 2.4%.
Oregon paid leave and disability programs
The employer's share of these state programs is a payroll tax too. The calculator includes each one that applies to your headcount.
| Program | Employer rate | Wages taxed | Who pays |
|---|---|---|---|
| Paid Leave Oregon | 0.4% | First $184,500 | Employers with 25 or more employees |
Employers in the Portland and Eugene areas also pay a local transit tax, which the calculator does not include.
What an employee costs in Oregon
Yearly employer taxes and total cost for a single filer paid every two weeks, at the new-employer unemployment rate, for an employer with 10 employees. Benefits and workers' compensation insurance are extra.
| Salary | Employer taxes | Total cost | Added to pay | Employee take-home |
|---|---|---|---|---|
| $30,000 | $3,057.00 | $33,057 | 10.2% | $24,148 |
| $40,000 | $4,062.00 | $44,062 | 10.2% | $31,343 |
| $50,000 | $5,067.00 | $55,067 | 10.1% | $38,801 |
| $60,000 | $5,992.80 | $65,993 | 10% | $45,996 |
| $75,000 | $7,140.30 | $82,140 | 9.5% | $56,013 |
| $100,000 | $9,052.80 | $109,053 | 9.1% | $71,333 |
| $125,000 | $10,965.30 | $135,965 | 8.8% | $86,078 |
| $150,000 | $12,877.80 | $162,878 | 8.6% | $99,936 |
Withholding from Oregon paychecks
From the employee's pay you withhold federal income tax under the W-4, 6.2% Social Security, 1.45% Medicare and Oregon income tax, along with Paid Leave Oregon, OR statewide transit tax. Employees checking their own pay can use the Oregon paycheck calculator. Running a bonus? Use the bonus payroll calculator.
Oregon employer taxes compared with nearby states
The same $60,000 employee, at each state's new-employer unemployment rate. Of the states that border Oregon, Washington has the lowest employer taxes.
| State | State unemployment | All employer taxes | Total cost |
|---|---|---|---|
| Oregon | $1,360.80 | $5,992.80 | $65,993 |
| California payroll calculator | $245.00 | $4,982.00 | $64,982 |
| Idaho payroll calculator | $583.00 | $5,215.00 | $65,215 |
| Nevada payroll calculator | $1,311.00 | $5,943.00 | $65,943 |
| Washington payroll calculator | $0.00 | $4,632.00 | $64,632 |
Sources
Oregon unemployment and program rates come from the state's own 2026 figures: oregon.gov, oregon.gov, oregon.gov. Federal figures follow IRS Publication 15 and Publication 15-T. See how we calculate for the withholding method.